In section 80HH of the Income-tax Act, -
(a) in sub-section (2), in clause (i), after the words, figures and letters "the 31st day of December, 1970", the words, figures and letters "but before the 1st day of April, 1990" shall be inserted;
(b) in sub-section (3), in clause (i), after the words, figures and letters "the 31st day of December, 1970", the words, figures and letters "but before the 1st day of April, 1990" shall be inserted.